{
  "url": "https://openlegislation.uk/local-government-finance-act-1988/schedule-5/paragraph-18A",
  "json_url": "https://openlegislation.uk/local-government-finance-act-1988/schedule-5/paragraph-18A.json",
  "legislation": "ukpga/1988/41",
  "legislation_title": "Local Government Finance Act 1988",
  "legislation_url": "https://openlegislation.uk/local-government-finance-act-1988",
  "path": "schedule/5/paragraph/18A",
  "kind": "paragraph",
  "number": "18A",
  "heading": null,
  "text": "(1) A hereditament which is occupied (as mentioned in section 65 of this Act) is exempt to the extent that it consists of, or of any of the appurtenances of, a fixed road crossing over an estuary, river or other watercourse.\n(2) For the purposes of this paragraph, a fixed road crossing means a bridge, viaduct, tunnel or other construction providing a means for road vehicles or pedestrians or both to cross the estuary, river or other watercourse concerned.\n(3) For the purposes of sub-paragraph (2) above—\n(a) a bridge may be a fixed road crossing notwithstanding that it is designed so that part of it can be swung, raised or otherwise moved in order to facilitate passage across, above or below it; but\n(b) the expression “bridge” does not include a floating bridge, that is to say, a ferry operating between fixed chains.\n(4) The reference in sub-paragraph (1) above to the appurtenances of a fixed road crossing is a reference to—\n(a) the carriageway and any footway thereof;\n(b) any building, other than office buildings, used in connection with the crossing; and\n(c) any machinery, apparatus or works used in connection with the crossing or with any of the items mentioned in paragraphs (a) and (b) above.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 5 para. 18A inserted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 37(4)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "substituted",
      "affecting": "ukpga/2003/26",
      "affecting_title": "Local Government Act 2003"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1988/41/schedule/5/paragraph/18A",
    "retrieved_at": "2026-10-29T09:47:47.629286+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}